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2019 (1) TMI 1030 - AT - Central ExciseSupplies effected to M/s Vidharba Irrigation Development Corporation established by an enactment of the state legislature - benefit of N/N. 74/93- CE dated 28th February 1993 - SSI Exemption - N/N. 8/2003-CE dated 1st March 2003 - Held that:- The notification claimed by the respondent does, in the circumstances of a factory belonging to or maintained by a state government, consider each such factory to be independently eligible for the exemption applicable to small-scale industries - The interpretation of the intent of the sovereign legislature to consider each establishment on its own in the referred decisions requires us to follow them - appeal dismissed - decided against Revenue.
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